01 - Heat 1 tbsp vegetable oil in a large skillet over medium heat. Add the finely chopped onion and cook for 3 minutes until softened. Add minced garlic and cook for 1 additional minute until fragrant.
02 - Add ground beef to the skillet, breaking it apart with a spoon. Cook for approximately 7 minutes until thoroughly browned and no pink remains.
03 - Stir in chili powder, ground cumin, smoked paprika, dried oregano, cayenne pepper, salt, and black pepper. Cook for 1 minute to toast the spices and release their aroma.
04 - Add tomato paste and mix until evenly combined. Pour in the beef broth and simmer for 3 to 4 minutes, stirring occasionally, until the liquid is mostly absorbed and the filling is saucy but not watery. Remove from heat.
05 - Pour approximately 1 inch of vegetable oil into a deep skillet and heat over medium-high heat. Using tongs, carefully place each tortilla in the hot oil, fold in half to form a taco shell, and fry for 1 to 2 minutes per side until crisp and golden. Drain on paper towels.
06 - Spoon the seasoned beef mixture into each crispy shell. Sprinkle shredded cheese over the warm filling so it melts evenly.
07 - Finish with desired toppings such as shredded lettuce, diced tomato, sliced jalapeños, diced red onion, sour cream, fresh cilantro, and salsa. Serve immediately with lime wedges.